Market leading insight for tax experts
View online issue

HMRC guidance: 13 January 2021

printer Mail
  • Changes to accounting for VAT for Northern Ireland and Great Britain from 1 January 2021: updated to cover the position where goods are sold by a UK seller to an EU customer, and the goods are sent by the seller from GB via NI. The VAT treatment depends on where the goods are located at the point of sale.
  • Refunds of VAT paid in the UK on or before 31 December 2020 by EU businesses: updated to cover the post-transition period position, noting that for VAT incurred between 1January 2020 and 31 December 2020 refund applications for must be submitted by 31 March 2021.
  • Ongoing customs movements and procedures at the end of the transition period: updated to cover goods moving between GB and NI (from 12:01am UK time on 8 January 2021 all goods moving from GB to NI using a Goods Vehicle Movement Service location require a Goods Movement Reference).
  • Moving your home from Great Britain to Northern Ireland: new guidance on relief from customs charges due on personal belongings, when moving a home from GB to NI.
Issue: 1515
Categories: News